7 ITR Forms with Key Changes for AY 2025-26

Filing income tax return is something all working Indians are familiar with. Now the time is here again. For Assessment Year 2025–26, the Central Board of Direct Taxes (CBDT) has released a new set of ITR forms. These are for all types of taxpayers like salaried employees, business people, HUFs, and companies.

There are 7 ITR forms with key changes for AY 2025-26, and it’s very important to understand which form is right for you. Don’t worry, this article will help you understand these new forms in a very simple and friendly way.

What Are ITR Forms?

ITR stands for Income Tax Return. It is a form that people fill every year to tell the government how much they earned and how much tax they paid. The Income Tax Department uses this information to check if you paid the correct tax.

The ITR forms change a little every year, depending on rules and needs. This time for AY 2025-26, there are some new key changes you should know.

The Central Board of Direct Taxes (CBDT) Has Released a New Set of Income Tax Return (ITR) Forms

The Central Board of Direct Taxes (CBDT) is the department that manages income tax in India. This year, CBDT released the new ITR forms earlier than before to give people more time to prepare.

The idea is to make filing easier and faster. But still, it can feel confusing, especially when there are 7 ITR forms. Each form is for a different type of taxpayer, and that’s why you must select the right one.

How to Select the Right One for You?

You might be asking, how to select the right one for you? It depends on how you earn your money. Like, are you doing a job? Or are you running a business? Maybe you have income from rent or stocks. Once you know this, choosing the right ITR becomes simple.

Let’s look at each form one by one.

ITR-1 (Sahaj)

This one is for salaried individuals, people with one house property, and income from other sources like interest. Your total income should be less than ₹50 lakh.

Key changes this year:
Now you need to mention more clearly your exempt income, like agriculture or PF interest. Also, new disclosure fields have been added.

ITR-2

Choose this if you have capital gains, or income from more than one house, or you’re earning from foreign assets.

Who should file:
Salaried individuals with share market gains, or people owning multiple houses.

Key changes:
Improved disclosure for foreign income, and new schedule for capital gains.

ITR-3

This form is for people who are doing business or profession. If you are a freelancer, shop owner, or self-employed doctor, then this form is for you.

Key changes:
More detailed reporting for digital transactions and business receipts. Also, crypto earnings need to be shown properly now.

ITR-4 (Sugam)

This is for people with presumptive income. That means, you don’t keep regular books of accounts, but you pay a fixed percentage as tax.

Who should file:
Small businesses, shopkeepers, auto drivers, etc. earning up to ₹50 lakh.

Key update:
A new check has been added to avoid misuse of presumptive scheme.

ITR-5

This one is for partnership firms, LLPs, and similar groups.

Key changes this year:
More clarity on partner details and capital contribution.

ITR-6

Only companies (except those claiming exemption under section 11) should use this.

What’s new:
A new section for reporting ESG-related financials and CSR spending.

ITR-7

This is for trusts, religious institutions, political parties, and such who file returns under specific sections.

Key changes:
Now they need to give more info on donations and utilization of funds.

Main Changes in ITR Forms for AY 2025-26

So, we talked about forms one by one, but here’s a short view of all key changes in ITR forms for AY 2025–26.

• Better reporting of digital assets like cryptocurrency.
• Extra fields for foreign income and foreign assets.
• Disclosure on agricultural income and donations.
• New checks for misuse in presumptive taxation schemes.
• Improved structure for ease of online filing.

How to File ITR Online?

These days, most people file ITR online. It’s quicker and safer. You can visit www.incometax.gov.in and file directly. You will need your PAN card, Aadhaar, bank details, Form 16 (for salaried), and other income proofs.

If you are not confident, you can take help from CA or tax return preparers. But many salaried people now do it on their own through the income tax website or apps.

Why It’s Important to Select the Right Form

Choosing the wrong ITR form can cause delay in refund, penalty, or your return can even be considered defective. If that happens, you’ll have to file again. So always choose wisely.

For example, if you are salaried with stock market gains, using ITR-1 instead of ITR-2 is wrong. Many people make this mistake. Take your time, check details, and then fill.

Personal Tip from a Tax Filer

I remember last year my cousin used the wrong form. He got a notice after 2 months, and had to file again. It was very stressful for him. So I always tell people, better be safe than sorry.

If you’re a salaried person with PF and LIC only, go with ITR-1. If you earn from YouTube or freelancing, use ITR-3. The new forms may look scary but are actually easy once you understand them.

The Central Board of Direct Taxes (CBDT) has made sure that the 7 ITR forms with key changes for AY 2025-26 are more detailed and digital-friendly. But they need careful attention while filling.

If you are asking how to select the right one for you?, then the answer is simple—look at your income type and pick the matching form. Don’t go with guesswork. If needed, take advice.

With online systems getting smoother, and these changes in place, filing tax returns is becoming more efficient in India. And that’s a good thing.